IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Номер UILC Тема Дата публикации
Номер 199947024 UILC 355.01-00 Тема Spin-Off Дата публикации 11/26/1999
Номер 199947023 UILC 9100.18-00 Тема Section 927; FSC Election Дата публикации 11/26/1999
Номер 199947022 UILC 642.03-00 Тема Charitable Deduction Дата публикации 11/26/1999
Номер 199947022 UILC 2055.12-07 Тема Guaranteed Annuity Lead Interest Дата публикации 11/26/1999
Номер 199947022 UILC 2518.01-00 Тема Requirements for a Qualified Disclaimer Дата публикации 11/26/1999
Номер 199947021 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 11/26/1999
Номер 199947020 UILC 355.01-00 Тема Spin-Off Дата публикации 11/26/1999
Номер 199947020 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 11/26/1999
Номер 199947019 UILC 355.01-00 Тема Spin-Off Дата публикации 11/26/1999
Номер 199947019 UILC 355.04-00 Тема Business Purpose Дата публикации 11/26/1999
Номер 199947018 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 11/26/1999
Номер 199947017 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 11/26/1999
Номер 199947016 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 11/26/1999
Номер 199947015 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 11/26/1999
Номер 199947014 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 11/26/1999
Номер 199947014 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 11/26/1999
Номер 199947013 UILC 9100.22-00 Тема Other Дата публикации 11/26/1999
Номер 199947013 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 11/26/1999
Номер 199947012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/26/1999
Номер 199947011 UILC 367.02-00 Тема Exception Under section 367(a) for Transfers of Property Other Than Stock For Use in the Active Conduct of a Trade or Business Дата публикации 11/26/1999
Номер 199947010 UILC 453C.00-00 Тема (Repealed - 1987 Act) Certain Indebtedness Treated as Payment on Installment Obligations Дата публикации 11/26/1999
Номер 199947009 UILC 9114.03-13 Тема Germany Дата публикации 11/26/1999
Номер 199947009 UILC 894.11-00 Тема Pensions Дата публикации 11/26/1999
Номер 199947008 UILC 832.17-07 Тема Special Deduction for Companies that Took Into Account Salvage Recoverable Дата публикации 11/26/1999
Номер 199947008 UILC 832.06-01 Тема Salvage and Reinsurance Recoverable Дата публикации 11/26/1999